A farming father and son were before the Tax Appeals Commission recently seeking to overturn income tax bills for 2010-2014 totalling €493,267. With tax interest and penalties thrown in, over €1 million was at stake.  The appellants had chosen to go down a regular route for farming families – to transfer their farming business to a company. While commonplace, the manoeuvre must be done by the book to be effective tax-wise.  Unfortunately for father and son, neither the tax authority nor the commission considered the farm transfer documentation was up to scratch. Although the appellants have a chance to re-argue…